會計人員道德傾向、個人價值觀與行為意圖之關聯性研究

吳元利

doi:10.6846/TKU.2009.01044

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會計人員道德傾向、個人價值觀與行為意圖之關聯性研究

The relationships among accountants’ ethical predispositions, personal values, and behavior intention.

吳元利 , Masters　　Advisor：黃振豊;張寶光　　

繁體中文 DOI： 10.6846/TKU.2009.01044

個人價值觀；道德傾向；行為意圖；道德判斷； ethical predispositions ； personal values ； behavior intention ； ethical judgments

Abstract │ Reference (111) │ Altmetrics

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In recent years, accounting scandals occur constantly in some domestic and foreign enterprises. Investors doubt that the profession and reputation of accounting and auditing. Therefore, law standards and moral issues have been respected. information is the product of accounting, and accountants have responsibility to report real information. Users make decisions according as the relevant and reliable news. Hence, accountants’ morality and professional ethical judgments are becoming important gradually. In view of this, this study uses a questionnaire survey method to collect data and to investigate the effects of accountants’ ethical predispositions and personal values on the judgment of unethical accounting behavior. The objects of this study are company accountants and students who major in accounting in university and graduate school. Moreover, this research also examines the mediator of ethical predisposition.
    The empirical results are found that formalism of ethical predisposition is significant effect on recognition of moral judgments. However, utilitarianism of ethical predisposition isn’t significant effect on recognition of moral judgments. In addition, the results verify that few constructs of personal values influence directly moral judgments in certain cases. These findings are also indicated that ethical predisposition, formalism, is a significant mediator of the relationship between personal values and ethical judgments. It means that the accountants’ personal values priorities influence the judgment of unethical accounting behavior indirectly through formalism.
    On the other hand, this research especially analysis the influence about recognition attitude to prosecution behavior of moral judgments. The empirical results are showed that recognition significantly and negatively influence prosecution of moral judgments for accounting students in our research. However, company accountants only confront the unethical behavior cases which ambiguous and illegal degrees are low, therefore recognition attitude has an significant and negative effect on prosecution behavior.

Reference ( 111 ) 〈TOP〉

林怡彣，2008。審計人員個人價值觀、道德意識與道德信念關聯性之研究，淡江大學會計研究所碩士論文，台北縣。
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連結：
Abdolmohammadi, M. J. and C. R. Baker, 2006. Accountants’ value preferences and moral reasoning, Journal of Busines Ethics, 69, 11-25.
連結：
Ajzen, I. 1991. The theory of planned behavior, Organizational Behavior and Human Decision Processses, 50(2), 179-211.
連結：
Alder, G. S., M. Schminke, T. W. Noel, and M. Kuenzi, 2008. Employee reactions to internet monitoring: The moderating role of ethical orientation, Journal of Business Ethics, 80, 481-498.
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